Detail

If you’re a company and want to apply to get UK rental income paid without deduction of UK tax, and the company is a landlord of a UK property which:

has no place of business in the UK

is incorporated outside the UK unless it is regarded as resident in the UK for tax purposes

you can:

use the online service (sign in to, or set up a Government Gateway account)

fill in the form on-screen, print it off and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Please use the postal version of this form if you need to authorise an agent to act on your behalf. Fill in the 64-8 Agent Authorisation form and post it with your Non-resident landlord application form.

Normally, a letting agent or tenant deducts tax when paying rent to a landlord who usually lives outside the UK. This doesn’t mean that the rent is exempt from UK tax. The company must include it in any Self Assessment tax return they send.

Before you start the postal form

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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.